ISO 14064 Greenhouse Gas Standard Series

Standard Overview

ISO 14064 is the international series of standards specifying principles, requirements, and methodologies for quantifying, monitoring, reporting, and verifying greenhouse gas (GHG) emissions and removals at the organizational and project levels. The standard provides a framework program-neutral approach applicable across industries and geographies, supporting both voluntary and regulatory compliance.

Standard Architecture

ISO 14064-1:2018 - Organization-Level GHG Inventory

Scope: Quantification and reporting of GHG emissions and removals at the organizational level

Requirements:

• Design and implementation of GHG inventory systems
• Documentation of calculation methodologies
• Identification of emission sources (direct and indirect)
• Quantification of emissions using standardized conversion factors
• Monitoring and management systems for consistency
• Management of uncertainty and data quality

Applicable to: All organizations regardless of size, sector, or GHG program participation

ISO 14064-2:2019 - Project-Level Quantification

Scope: Design and operation of GHG projects (reduction or removal initiatives)

Project Types:

• Renewable energy installations (solar, wind, hydro)
• Methane capture and combustion
• Reforestation and forestry management
• Energy efficiency retrofits
• Waste management and landfill diversion
• Carbon capture and utilization technologies

Methodology Requirements:

• Baseline scenario establishment (what would happen without project)
• Additionality demonstration (project goes beyond business-as-usual)
• Leakage assessment (emissions shifts to other locations)
• Uncertainty quantification and conservative estimates

ISO 14064-3:2019 - Verification and Validation

Scope: Independent third-party assessment of GHG inventories, project designs, and compliance

Verification Process:

• Stage 1: Design review and methodology assessment
• Stage 2: Monitoring and data review (project operational phase)
• Stage 3: Ex-post verification (after project completion)

Assurance Levels:

• Limited assurance: Sufficiency of evidence (most GHG disclosures)
• Reasonable assurance: High confidence in stated figures (regulatory compliance, carbon trading)

Key Technical Components

Emission Source Categories

Scope 1 - Direct Emissions

• Fuel combustion in owned/controlled equipment
• Fugitive emissions (refrigerants, methane leaks)
• Chemical process emissions
• Company-owned vehicle fleet

Scope 2 - Indirect Emissions

• Purchased electricity (location-based vs. market-based approaches)
• Purchased steam and hot water
• Purchased cooling
• Network losses in electricity/heat distribution

Scope 3 - Other Indirect Emissions

• Supply chain upstream (vendor emissions)
• Product use phase (consumer usage)
• Waste disposal and treatment
• Business travel and commuting
• Capital goods manufacturing (embodied carbon)
• Investments and financed emissions

Calculation Approaches

Activity Data × Emission Factor = GHG Emissions

Activity Data Sources:

• Utility bills (electricity, natural gas consumption)
• Fuel purchase records and delivery tickets
• Vehicle fuel consumption logs
• Waste management manifests
• Supplier emissions inventories (Scope 3)

Emission Factors:

• Electricity grid: Varies by country/region (70-1000 gCO₂e/kWh depending on energy mix)
• Natural gas: 2.04 kg CO₂e per cubic meter (relatively consistent globally)
• Gasoline vehicles: 8.8 kg CO₂e per gallon (tailpipe + fuel production)
• Business air travel: 0.12 kg CO₂e per kilometer (economy class; premium classes weighted higher)
• Supply chain: Industry-specific average intensity factors (e.g., 0.5 kg CO₂e per $ of chemicals purchased)

Uncertainty Management

Quantifying Data Quality:

• Measured data: ±2-5% uncertainty (highest confidence)
• Modeled data: ±10-20% uncertainty (calculation-based)
• Estimated data: ±30-50% uncertainty (proxy factors, best judgment)
• Default factors: ±50%+ uncertainty

Conservation Approaches:

• Use higher emission factors when specific data unavailable
• Document all assumptions and data gaps
• Perform sensitivity analysis (±15% data variation scenarios)

Implementation Process

Step 1: Organizational Mapping

• Identify organizational boundaries (equity share, operational control, financial control)
• Determine scope coverage (Scope 1, 2, mandatory; Scope 3 based on materiality)
• Document all significant emission sources

Step 2: Baseline Establishment

• Select reference year (typically 2019-2023 for comparability)
• Collect three years of historical data for trend analysis
• Account for major changes (acquisitions, facility closures, production changes)

Step 3: Data Collection & Calculation

• Implement measurement protocols for direct monitoring (meters, sensors)
• Gather utility records, fuel receipts, supplier data
• Apply emission factors and calculate total GHG inventory
• Express results in tonnes CO₂e (carbon dioxide equivalent)

Step 4: Quality Assurance

• Document all data sources and calculation methodologies
• Perform internal review and validation
• Address identified gaps or anomalies

Step 5: Third-Party Verification

• Engage ISO 14064-3 qualified verifier
• Verifier conducts desktop and on-site reviews
• Issues verification statement (positive/negative opinion)

Step 6: Reporting

• Publish annual GHG inventory (absolute emissions + intensity metrics)
• Disclose methodology, assumptions, data quality, uncertainties
• Communicate progress vs. prior years and targets

Sector-Specific Applications

Compliance & Certification

Organizations with ISO 14064 Verification

• 9,000+ companies hold ISO 14064-verified GHG inventories
• Geographic spread: Mature in EU (regulatory mandate), Growing in North America, Asia
• Typical verification costs: €5K-50K annually (depends on complexity and scope)

Integration with Other Programs

• CORSIA: Airlines use ISO 14064 for fuel consumption baseline calculations
• CSRD: EU companies increasingly use ISO 14064-3 for sustainability report assurance
• Carbon trading: Emission reduction projects verified under ISO 14064-2 for voluntary carbon markets
• RE100: Renewable energy projects quantified using ISO 14064 methodologies

Program Neutrality

ISO 14064 is intentionally program-neutral, with requirements that can be tailored to:

• Voluntary carbon markets (VCS, Gold Standard, Puro)
• Compliance carbon markets (EU ETS, cap-and-trade systems)
• Corporate sustainability initiatives
• Financial institution financed emissions accounting

Standards can be satisfied independently or in parallel with regulatory schemes (e.g., EU ETS MRV, EPA Subpart reporting).

Best Practices & Common Pitfalls

Strong Implementation Practices

• Data governance: Centralized systems for emissions data collection and versioning
• Stakeholder engagement: Supply chain transparency programs reducing Scope 3 uncertainties
• Annual recalculation: Historical inventory updates when improved data becomes available
• Science alignment: Linking Scope 1+2 targets to 1.5°C-aligned net-zero pathways

Common Implementation Errors

• Scope boundary confusion: Double-counting emissions across supply tiers
• Conservative bias abandonment: Using optimistic emission factors not supported by data
• Inconsistent methodology: Changing calculation approaches without transparent recalculation
• Neglecting Scope 3: Dismissing indirectly-related emissions as immaterial without analysis

Document Status

Last Updated: June 2024 | Standard Edition: ISO 14064-1:2018, ISO 14064-2:2019, ISO 14064-3:2019 | Authority: International Organization for Standardization (ISO/TC 207/SC 7) | Public Access: Standards available for purchase at iso.org; training courses widely available